Guidance library

As the regulator for federally regulated financial institutions and private pension plans, we set expectations for operating within the Canadian financial industry.

For guidance on private pension plans, please see Administering pension plans.

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Date	Title	Sector	Publication type	Category
September 30, 1996	Securities Lending - Property and Casualty Insurance Companies - Guideline (1996)	Property and Casualty Companies	Guideline	Prudential Limits and Restrictions
February 28, 1997	Securities Lending – Life insurance companies - Guideline (1997)	Life Insurance and Fraternal Companies	Guideline	Prudential Limits and Restrictions
September 30, 1996	Securities Lending Deposit-taking institutions - Guideline (1996)	Banks Foreign Bank Branches Trust and Loan Companies	Guideline	Prudential Limits and Restrictions
January 31, 2010	Role of the Independent Actuary	Life Insurance and Fraternal Companies	Guideline	Sound Business and Financial Practices
January 31, 2006	Risk Quantification at IRB Institutions	Banks Trust and Loan Companies Bank Holding Companies	Implementation note	Capital Adequacy Requirements
November 20, 2018	Revisions to the Leverage Ratio Disclosure Requirements Guideline	Banks Trust and Loan Companies	Letter
August 13, 2021	Revisions to public disclosure requirement related to the identification of Global Systemically Important Banks	Banks Trust and Loan Companies	Letter	Accounting and Disclosure
December 14, 2022	Revised OSFI Capital Ruling for Limited Recourse Capital Notes	Banks Life Insurance and Fraternal Companies Property and Casualty Companies	Letter	Capital Adequacy Requirements
January 5, 2015	Revised Life Insurance Capital Framework - Standard Approach	Life Insurance and Fraternal Companies	Letter
November 13, 2014	Revised Guideline E-13 – Regulatory Compliance Management (RCM) – Letter (2014)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter	Sound Business and Financial Practices
March 1, 2019	Revised Guideline B-21 – Residential Mortgage Insurance Underwriting Practices and Procedures – Letter (2019)	Property and Casualty Companies	Letter	Sound Business and Financial Practices
December 31, 2010	Revised Guidance for Companies that Determine Segregated Fund Guarantee Capital Requirements Using an Approved Model	Life Insurance and Fraternal Companies	Advisory	Capital Adequacy Requirements
May 23, 2019	Revised Covered Bond Limit Calculation	Banks Trust and Loan Companies	Advisory
May 31, 1993	Retention/Destruction of Records	Life Insurance and Fraternal Companies	Bulletin	Sound Business and Financial Practices
October 31, 2017	Residential mortgage underwriting practices and procedures – Guideline (2017)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
March 31, 2019	Residential Mortgage Insurance Underwriting Practices and Procedures – Guideline (2019)	Property and Casualty Companies	Guideline	Sound Business and Financial Practices
February 16, 2022	Release of final 2023 liquidity returns and consultation on draft NCCF reporting instructions	Banks Trust and Loan Companies	Letter
August 9, 2010	Reinsurance Trust Agreements		Letter
March 11, 2024	Reinforcing residential mortgage risk management practices	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Regulatory notice	Sound Business and Financial Practices
November 30, 2014	Regulatory Compliance Management (RCM) – Guideline (2014)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
November 30, 2014	Regulatory Compliance Management – Guideline impact analysis statement (2014)	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline impact analysis statement	Sound Business and Financial Practices
December 31, 2017	Regulatory Capital and Internal Capital Targets	Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Capital Adequacy Requirements
February 2, 2022	Register of OSFI-Regulated Internationally Active Insurance Groups	Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
December 31, 2008	Recognition of Hedge Contracts in the Determination of the Segregated Fund Guarantee Capital Requirement for Life Insurance Companies	Life Insurance and Fraternal Companies	Advisory	Capital Adequacy Requirements
July 31, 2014	Public Disclosure Requirements for Domestic Systemically Important Banks on Liquidity Coverage Ratio (LCR) – Guideline impact analysis statement (2014)	Banks	Guideline impact analysis statement	Accounting and Disclosure
July 31, 2014	Public Disclosure Requirements for Domestic Systemically Important Banks on Liquidity Coverage Ratio	Banks	Guideline	Accounting and Disclosure
January 31, 1993	Prudent Person Approach	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Prudential Limits and Restrictions
May 20, 2022	Proposed Revisions to Guideline E-23 on Model Risk Management	Banks Trust and Loan Companies	Letter	Sound Business and Financial Practices
January 1, 2025	Property and Casualty Large Insurance Exposures and Investment Concentration	Property and Casualty Companies	Guideline	Prudential Limits and Restrictions
May 31, 2003	Pledging	Banks Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Prudential Limits and Restrictions
	Pillar 3 Disclosure Requirements	Banks Trust and Loan Companies	Guideline	Accounting and Disclosure
January 31, 2022	Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) - Guideline impact analysis statement (2022)	Banks Trust and Loan Companies	Guideline impact analysis statement	Accounting and Disclosure
January 31, 2022	Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) - Guideline (2022)	Banks Trust and Loan Companies	Guideline	Accounting and Disclosure
January 31, 2022	Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs)	Banks Trust and Loan Companies	Guideline	Accounting and Disclosure
January 31, 2022	Pillar 3 Disclosure Guideline for small and medium sized deposit-taking institutions (SMSBs) – Guideline impact analysis statement (2022)	Banks Trust and Loan Companies	Guideline impact analysis statement	Accounting and Disclosure
November 30, 2023	Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) - Guideline (2024)	Banks Trust and Loan Companies	Guideline	Accounting and Disclosure
November 30, 2023	Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs) - Guideline (2024)	Banks Trust and Loan Companies	Guideline	Accounting and Disclosure
January 18, 2023	Participating account management and disclosure to participating policyholders and adjustable policyholders – Guideline (2023)	Life Insurance and Fraternal Companies	Guideline	Sound Business and Financial Practices
September 30, 2023	Parental Stand-Alone (Solo) TLAC Framework for Domestic Systemically Important Banks (D-SIBs)	Banks	Guideline	Capital Adequacy Requirements
September 30, 2023	Parental Stand-Alone (Solo) Capital Framework for Federally Regulated Life Insurers	Life Insurance and Fraternal Companies	Guideline	Capital Adequacy Requirements
December 31, 2017	Own Risk and Solvency Assessment	Life Insurance and Fraternal Companies Property and Casualty Companies	Guideline	Sound Business and Financial Practices
May 31, 2006	Oversight Expectations for TSA & AMA Institutions	Banks Trust and Loan Companies	Implementation note	Capital Adequacy Requirements
January 31, 2006	Oversight Expectations for IRB Institutions	Banks Trust and Loan Companies Bank Holding Companies	Implementation note	Capital Adequacy Requirements
March 31, 2009	Outsourcing of Business Activities, Functions and Processes	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Guideline	Sound Business and Financial Practices
October 31, 2023	OSFI upholds current LAR guideline treatment for HISA ETFs	Banks Foreign Bank Branches Trust and Loan Companies	Letter
April 6, 2021	OSFI update to COVID-19-related regulatory flexibility for the covered bond limit	Banks	Letter
October 24, 2023	OSFI update on Canadian Dollar Offered Rate transition	Banks Trust and Loan Companies Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies	Letter
October 12, 2021	OSFI Summarizes Responses to its Climate Risk Discussion Paper	Banks Foreign Bank Branches Life Insurance and Fraternal Companies Property and Casualty Companies Trust and Loan Companies	Letter
June 17, 2021	OSFI sets the Domestic Stability Buffer level to 2.50% effective October 31, 2021	Banks	Letter
April 1, 2021	OSFI Service Standards		Letter

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